Ky. Rev. Stat. § 141.072
The designation for a political party shall appear on the face of the individual income tax return. Fifty cents ($0.50) of any designation pursuant to KRS 141.071 shall be reserved for remittance to the appropriate official of the local governing authority of the designated political party within the taxpayer's resident county. The remainder of the designation shall be reserved for remittance to the appropriate official of the state governing authority of the designated political party. The commissioner of the Department of Revenue shall annually certify by December 1 all such designated amounts to be paid by the State Treasurer, and the Treasurer shall annually remit by the following January 1 such funds to the appropriate official of the state and local governing authorities of the designated political party.
KRS 141.072
Amended 2005, Ky. Acts ch. 85, sec. 479, effective6/20/2005. -- Amended 1982 Ky. Acts ch. 167, sec. 2, effective 1/1/1983. -- Created 1976 Ky. Acts ch. 264, sec. 3.